References
ANSARI S. L., and BELL J., 2009, Target Costing, the Next Frontier in Strategic Cost Management, The Cam-I Target Cost Core Group, Irwin, Chicago (USA)
BLANCHARD B., 1978, Design and Manage to Life-cycle Cost, M/I Press, Portland, Oregon (USA)
BRAUSCH J., 1994, Target Costing for Profit Enhancement, Management Accounting (NAA), November 1994, p. 45-49
COOPER R., and TURNEY P. B. B., 1988, Case Tektronix: Portable Instruments Division, Harvard Business School Case 188-142, also reprinted in COOPER R., KAPLAN R. S., 1991, The Design of Cost Management Systems: Text, Cases and Readings, Prentice Hall, Englewood Cliffs, New Jersey (USA), p. 401-413
COOPER R., and KAPLAN R. S., 1991, The Design of Cost Management Systems: Text, Cases and Readings, Prentice Hall, Englewood Cliffs, New Jersey (USA)
COOPER R. G., and KLEINSCHMIDT E. J., 1991, New Product Processes at Leading Industrial Firms, Industrial Marketing Management, Volume 20, p. 137-149
COOPER R., 1994a, Cost Management in a Confrontation Strategy: Lessons from Japan, Casebook, Harvard Business School Publishing, Boston, Massachusetts (USA)
COOPER R., 1995, When Lean Enterprises collide, Competing through Confrontation, Harvard Business School Press, Boston, Massachusetts (USA)
COOPER R., 1996, Costing techniques to support Corporate Strategy: Evidence from Japan, Management Accounting Research, Volume 7, p. 219-246
COOPER R., CHEW B., 1996, Control Tomorrow’s Cost through Today’s Designs, Harvard Business Review, January-February 1996, p. 88-97
COOPER R., and SLAGMULDER R., 1997. Target Costing and Value Engineering. Productivity Press Inc.
COOPER R., and SLAGMULDER R., 2002. Target costing for new-product development: Component-level target costing. Journal of Cost Management (September/October): 36-43.
DAN SWENSON and PATRICIA EVERAERT, 2011, Simulating the Target Costing Process in a Product Design Environment, http://ssrn.com/abstract=1910073.
EMORE J. R., NESS J. A., 1991, The slow Pace of meaningful Change in Cost Systems, Journal of Cost Management, Winter, p. 36-45
FISHER J., 1995, Implementing Target Costing, Journal of Cost Management, Summer, p. 50-59
GIETZMANN M., INOUE S., 1991, The Adoption of Management Accounting Systems to changing Market Conditions: Japanese Evidence, British Journal of Management, Volume 2, No. 1, p. 51-55
GOPALAKRISHNAN, M., J. Samuels and D. Swenson. 2007. Target costing at a consumer products company. Strategic Finance (December): 36-41.
HIROMOTO T., 1991, Restoring Relevance of Management Accounting, Journal of Management Accounting Research, Fall 1991, p. 1-15
HOWELL R. A., SAKURAI M., 1992, Management Accounting (and other) Lessons from the Japanese, Management Accounting (NAA), December, p. 28-35
KATO Y., 1993, Target Costing Support Systems: Lessons from leading Japanese Companies, Management Accounting Research, Volume 4, No. 4, p. 33-47
KATO Y., BOER G., CHOW C. W., 1995, Target Costing: An Integrative Management Process, Journal of Cost Management, Spring, p. 39-51
KEE, R. and M. MATHERLY. 2006. Decision control of products developed using target costing. Advances in Management Accounting (15): 267-292.
LEE, C., J. Y. LEE and Y. MONDEN., 2005. Early evidence on the interactive effects involving product development organizations and
target cost management. Advances in Management Accounting (14): 189-209.
LIN, T. W., K. A. MERCHANT, Y. YANG and Z. YU. 2005. Target costing and incentive compensation. Cost Management (March/April): 29-42.
MAKIDO T., 1989, Recent Trends in Japan’s Cost Management Practices, in MONDEN Y., SAKURAI M., (eds.), Japanese Management Accounting, Productivity Press, Cambridge, Massachusetts (USA), p. 3-15
MARILYN, M. HELMS, et al, 2005, Managerial Implications of Target Costing, Managerial Decision, Vol. 15, No. 1.
MICHAELS J. V., WOOD W. P., 1989, Design to Cost, Wiley-Interscience, New York (USA).
YOSHIKAWA T., INNES J., MITCHELL F., 1993, Contemporary Cost Management, Chapman and Hall, London (UK)
MODEN, Y. 1995. Cost Reduction Systems: Target Costing and Kaizen Costing. Productivity Press.
MONDEN Y., HAMADA K., 1991, Target Costing and Kaizen Costing in Japanese Automobile
Companies, Journal of Management Accounting Research, Fall 1991, p. 16-34
RAINS, J. 2010. Target Cost Management: The Ladder to Global Survival and Success. CRC Press.
RAY M. R., 1995, Cost Management for Product Development, Journal of Cost Management, Spring, p. 52-60
ROSENTHAL S. R., 1992, Effective Product Design and Development. How to cut Lead Time and increase Customer Satisfaction, Business one Irwin, Homewood, Illinois (USA)
SAKURAI M., 1989, Target Costing and How to Use It, Journal of Cost Management, Summer 1989, p. 39-50
SAKURAI M., 1995, Past and Future of Japanese Management Accounting, Journal of Cost
Management, Fall 1995, p. 21-30
SHIELDS M. D., YOUNG M. S., 1991, Managing Product Life-Cycle Costs: an Organizational
Model, Journal of Cost Management, Fall, p. 39-52
SHIELDS M. D., YOUNG M. S., 1994, Managing Innovation Costs: a Study of Cost Conscious
Behavior by R&D Professionals, Journal of Management Accounting Research, 1994, p. 175-196
SUSMAN G. I., 1989, Product Life Cycle Management, The Journal of Cost Management, Summer, p. 8-22
SWENSON, D., S. ANSARI, J. BELL and I. KIM. 2003. Best practices in target costing. Management Accounting Quarterly (Winter): 12-17.
SWENSON, D., T. E. BUTTROSS and I. KIM. 2005. Using the CAM-I diagnostic to evaluate readiness for target costing. Cost Management (May/June): 41-.
TANAKA M., 1989, Cost Planning and Control Systems in the Design Phase of a New Product, in MONDEN Y., SAKURAI M., (eds.), Japanese Management Accounting, Productivity Press, Cambridge, Massachusetts (USA), p. 49-7
1TANAKA T., 1993, Target Costing at Toyota, Journal of Cost Management, Spring 1993, p. 4-11
TANAKA M., 1989, Cost Planning and Control Systems in the Design Phase of a New Product, in MONDEN Y., SAKURAI M., (eds.), Japanese Management Accounting, Productivity Press,
Cambridge, Massachusetts (USA), p. 49-71
TANI, T., H. OKANO, N. SHIMIZU, Y. IWABUCHI, J. FUKUDA and S. COORAY. 1994. Target cost management in Japanese companies: Current state of the art. Management Accounting Research (March): 67-81.
TURNEY P. B. B., 1991, How Activity-Based Costing helps Reduce Cost, Journal of Cost Management, Winter, p. 29-35
ULRICH K. T., EPPINGER S. D., 1995, Product Design and
Development, McGraw Hill International Editions, New York (USA)
WHEELWRIGHT S., CLARK K., 1992, Revolutionizing Product Development: Quantum leaps in Speed, Efficiency & Quality, The Free Press, New York (USA)
WORTHY F. S., 1991, Japan’s Smart Secret Weapon, Fortune, Volume 124, No. 4, August 12, 1991, p. 48-51
YOSHIKAWA T., INNES J., MITCHELL F., 1990, Cost Tables: a Foundation of Japanese Cost Management, Journal of Cost Management, Fall 1990, p. 30-36
YOSHIKAWA T., INNES J., MITCHELL F., 1993, Contemporary Cost Management, Chapman and Hall, London (UK)
)
مشاهدة على SCiNiTO